[cwc1000]

Hi there,
I moved abroad last June after 6 years in NY state. When filling out my partial year resident tax form IT203.. there seems to be a requirement to pay a tax as if I was a full year resident( lines 37-50) and a second requirement to pay tax as a part year resident using form IT-360 (lines 51-55 of it203).
Surely I can't be asked to pay tax twice?
Any help would be greatly appreciated

[ebaines]

IT203 does require that you report all worldwide income (The "Federal Amount" column of IT-203), but this is to set the appropriate tax rate for your income bracket. The actual taxes you pay are based only on income earned only while living and/or working in NYS - these are the amounts you enter into the "New York State Amount" column. On line 44 you calculate a "base tax" as if you were a full-year resident of NYS, but on lines 45 & 46 you multiply this amount by the percentage of your total income which is NY State based. Thus you pay tax only on NY-based income.

IT-360.1 is for part-year residents specifically of NY City or Yonkers - as a resident of either city you have to pay both NY State and NY City/Yonkers income tax. Conversely - if you did not live in either NY City or Yonkers you do not need to fill this form out. You don't specifically mention whether you lived in NY City or Yonkers - did you?

[cwc1000]

Thanks for the reply.
I was living in NYC and all my income was from there, my income % on line 45 equals 1. so for me this means if my 6 month salary was for the whole year I would pay line 44 x 1.
but then, I add the values from my IT360.1 on lines 51-55 which is what I should pay for the 6 months I was in NY.
and now on line 58 the form wants me to add what I should pay for 12 months(line 50) to what I should pay for 6 months(line 55)
this seems to me like they want me to pay twice??
am I missing something?
any furhter thoughts would be appreciated and I hope I'm not making this more confusing

[ebaines]

It seems that you are not aware that NY State and NY City are two different income tax jurisdictions, and that IT-203 is where you report taxes you owe to both. So yes, you add together two amounts to determine your total tax bill to NY State PLUS NY City.

Here's how I interpret your situation: you lived and worked in NY City for 6 months, then moved out of state. After you moved out of state, you had no further income for the rest of the year, right? Therefore your entire income for the year was all from NY State source in those first 6 months, and consequently the amounts you report in the "Federal Amount" column of IT-203 and in the "NY State Amount" column are the same. Hence line 45 = 1, which means you pay NY State income tax on your entire income. The tax amount as shown on line 50 is the NY State income tax on that income. And line 55 is your NY City income tax, based on your income while living in NYC (which again is your total income for the year, since your entire income for the year came to you while living in NY City). Line 58 is simply the sum of your NY State plus NY City taxes. So there's no double paying, again since NY City and NY State are two different jurisdictions. Hope this helps...

[cwc1000]

Thanks for the extra information, it helped a lot.